Estate & Inheritance Tax by State (2025)
Twelve states and DC levy an estate tax. Six states have an inheritance tax. Maryland is the only state with both. Most states have no estate or inheritance tax at all. Exemptions range from $1M (Oregon) to $13.6M (Connecticut, matching the federal level).
| Rank | State | Estate/Inheritance Tax |
|---|---|---|
| 1 | Maryland | Estate (5.0M exempt) + Inheritance |
| 2 | New Jersey | Estate + Inheritance |
| 3 | Connecticut | Estate (13.6M exempt) |
| 4 | Hawaii | Estate (5.5M exempt) |
| 5 | Illinois | Estate (4.0M exempt) |
| 6 | Maine | Estate (6.8M exempt) |
| 7 | Massachusetts | Estate (2.0M exempt) |
| 8 | Minnesota | Estate (3.0M exempt) |
| 9 | New York | Estate (6.9M exempt) |
| 10 | Oregon | Estate (1.0M exempt) |
| 11 | Rhode Island | Estate (1.7M exempt) |
| 12 | Vermont | Estate (5.0M exempt) |
| 13 | Washington | Estate (2.2M exempt) |
| 14 | Iowa | Inheritance |
| 15 | Kentucky | Inheritance |
| 16 | Nebraska | Inheritance |
| 17 | Pennsylvania | Inheritance |
| 18 | Alabama | None |
| 19 | Alaska | None |
| 20 | Arizona | None |
| 21 | Arkansas | None |
| 22 | California | None |
| 23 | Colorado | None |
| 24 | Delaware | None |
| 25 | Florida | None |
| 26 | Georgia | None |
| 27 | Idaho | None |
| 28 | Indiana | None |
| 29 | Kansas | None |
| 30 | Louisiana | None |
| 31 | Michigan | None |
| 32 | Mississippi | None |
| 33 | Missouri | None |
| 34 | Montana | None |
| 35 | Nevada | None |
| 36 | New Hampshire | None |
| 37 | New Mexico | None |
| 38 | North Carolina | None |
| 39 | North Dakota | None |
| 40 | Ohio | None |
| 41 | Oklahoma | None |
| 42 | South Carolina | None |
| 43 | South Dakota | None |
| 44 | Tennessee | None |
| 45 | Texas | None |
| 46 | Utah | None |
| 47 | Virginia | None |
| 48 | West Virginia | None |
| 49 | Wisconsin | None |
| 50 | Wyoming | None |
Methodology
Estate and inheritance tax data from state revenue departments and Tax Foundation. Exemption amounts are for 2025 tax year.
Frequently Asked Questions
Frequently Asked Questions
Estate tax is paid by the estate of the deceased before assets are distributed. Inheritance tax is paid by the beneficiaries who receive the assets. Maryland is the only state that has both.
Twelve states and DC levy an estate tax. Six states have an inheritance tax. In total, 17 states and DC have some form of death tax. Most states have neither.
State estate tax exemptions range from about $1 million (Oregon, Massachusetts) to $13.6 million (Connecticut, matching the federal exemption). Estates below the exemption threshold pay no estate tax.
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